Guidance

Threaded articles made of stainless steel with an internal thread (Tariff notice 5)

Check the new tariff classification of a threaded article made of stainless steel with an internal thread.

A new regulation dated 9 April 2019 was published on 16 April 2019.

This is not considered a change in UK practice.

New regulation

A threaded article made of stainless steel with an internal thread. It is in the form of a nut with a flange on one end.

The article is designed to be used in the pipeline assembly of the hydraulic braking system of a motor vehicle.

The article, when tightened, causes the components of the connecting joint to settle into the correct position, thus securing the hydraulic seal.

Classification (Combined Nomenclature (CN) code)

CN code: 7318 16 39

Reason

Classification is determined by General Rules of Interpretation (GIR) 1 and 6 for the interpretation of the CN and by the wording of CN codes:

  • 7318
  • 7318 16
  • 7318 16 39

The article has the objective characteristics of ‘threaded articles’ classified under heading 7318.

Classification under heading 7307 as tube or pipe fittings is excluded as the article only presses on the components that form the connection in the joint and is not in contact with the liquid transmitted through the pipeline. The inner thread of the article is not designed to form or maintain a hydraulic seal.

The article cannot be classified as an unfinished fitting or coupling by virtue of GIR 2(a) for the interpretation of the CN because it does not have the essential character of the finished fitting or coupling.

For example bolts, nuts and screws suitable for use in the assembly of tube or pipe fittings are excluded from heading 7307 (see also the Harmonized System Explanatory Notes to heading 7307, exclusions, point (b)).

Consequently, the article is to be classified under CN code 7318 16 39 as other nuts of stainless steel.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 29 April 2019